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2011 (10) TMI 136 - CESTAT, MUMBAIImport of Ultrasound Scanner - obtained customs duty exemption certificate issued by the DGHS and cleared the same under Notification No. 64/88-Cus dated 01.03.88 - DGHS withdrew the customs duty exemption - Tribunal while upholding the denial of exemption under Notification No. 64/88 dated 01.03.88, confiscation of the goods and imposition of redemption fine and penalty on the importer, remanded the case back to the original adjudicating authority - Assesse contended that When the CVD of duty is nil, special excise duty which is chargeable as percentage of CVD also becomes nil. However, the Commissioner has not granted this benefit while computing the demand of duty; therefore the Commissioner's order quantifying duty is incorrect and has to be set aside - direct the appellant to pay the correct amount of duty within four weeks from today and report compliance to the adjudicating authority. On such compliance, the adjudicating authority shall quantify the actual duty payable as per the order of this Tribunal after giving a reasonable opportunity to the appellant to make submissions, if any. The matter is, thus remanded back to the adjudicating authority - Appeal and stay disposed off.
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